PosIT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PosIT
Largest movements
- Cash +€41,542
up €41,542 (+45.5%), from €91,241 to €132,782
mainly Net result for the year (+€60,148) and Tax, wage and social debts (+€5,552)
- Current investments +€19,392
up €19,392 (+43.3%), from €44,789 to €64,181
- Receivables within one year +€4,483
up €4,483 (+28.3%), from €15,846 to €20,329
of which Other amounts receivable: +€3,075
- Reserves +€60,148
up €60,148 (+42.6%), from €141,147 to €201,295
- Tax, wage and social debts +€5,552
up €5,552 (+146.5%), from €3,791 to €9,342
of which Taxes: +€5,777
- Financial income +€2,629
up €2,629 (+262906.0%), from €1 to €2,630
- Gross operating margin -€1,282
down €1,282 (-1.6%), from €78,545 to €77,263
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,765 | €225,093 | +€66,329 | +41.8% |
| Fixed assets | 21/28 | €5,509 | €6,361 | +€852 | +15.5% |
| Tangible fixed assets | 22/27 | €5,509 | €6,361 | +€852 | +15.5% |
| Plant, machinery and equipment | 23 | €4,242 | €3,604 | -€638 | -15.0% |
| Furniture and vehicles | 24 | €1,267 | €2,757 | +€1,491 | +117.7% |
| Current assets | 29/58 | €153,256 | €218,732 | +€65,476 | +42.7% |
| Amounts receivable within one year | 40/41 | €15,846 | €20,329 | +€4,483 | +28.3% |
| Trade receivables | 40 | €13,869 | €15,277 | +€1,407 | +10.1% |
| Other amounts receivable | 41 | €1,977 | €5,053 | +€3,075 | +155.5% |
| Current investments | 50/53 | €44,789 | €64,181 | +€19,392 | +43.3% |
| Cash at bank and in hand | 54/58 | €91,241 | €132,782 | +€41,542 | +45.5% |
| Deferred charges and accrued income | 490/1 | €1,380 | €1,440 | +€60 | +4.3% |
| Total equity and liabilities | 10/49 | €158,765 | €225,093 | +€66,329 | +41.8% |
| Equity | 10/15 | €146,148 | €206,296 | +€60,148 | +41.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €141,147 | €201,295 | +€60,148 | +42.6% |
| Distributable reserves | 133 | €141,147 | €201,295 | +€60,148 | +42.6% |
| Profit (loss) carried forward | 14 | €1 | €1 | +€0 | +14.5% |
| Amounts payable | 17/49 | €12,617 | €18,798 | +€6,180 | +49.0% |
| Amounts payable within one year | 42/48 | €12,617 | €18,798 | +€6,180 | +49.0% |
| Trade debts | 44 | €1,641 | €2,893 | +€1,252 | +76.3% |
| Suppliers | 440/4 | €1,641 | €2,893 | +€1,252 | +76.3% |
| Taxes, remuneration and social security | 45 | €3,791 | €9,342 | +€5,552 | +146.5% |
| Taxes | 450/3 | €3,566 | €9,342 | +€5,777 | +162.0% |
| Remuneration and social security | 454/9 | €225 | €0 | -€225 | -100.0% |
| Other amounts payable | 47/48 | €7,186 | €6,563 | -€624 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,640 | €1,674 | +€34 | +2.1% |
| Other operating charges | 640/8 | €291 | €694 | +€403 | +138.8% |
| Non-recurring operating charges | 66A | - | €96 | +€96 | |
| Gross operating margin | 9900 | €78,545 | €77,263 | -€1,282 | -1.6% |
| Operating profit (loss) | 9901 | €76,615 | €74,799 | -€1,816 | -2.4% |
| Financial income | 75/76B | €1 | €2,630 | +€2,629 | +262906.0% |
| Recurring financial income | 75 | €1 | €2,630 | +€2,629 | +262906.0% |
| Financial charges | 65/66B | €2,116 | €1,524 | -€592 | -28.0% |
| Recurring financial charges | 65 | €2,116 | €1,524 | -€592 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €74,499 | €75,905 | +€1,406 | +1.9% |
| Income taxes | 67/77 | €15,524 | €15,757 | +€233 | +1.5% |
| Profit (loss) for the period | 9904 | €58,975 | €60,148 | +€1,173 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,975 | €60,148 | +€1,173 | +2.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.